Selling Second-Hand in Poland as a Foreigner

Selling your own things vs reselling: why the difference matters

Two different tracks exist in Polish law.

Selling your own personal items you have owned for over six months (counted from the end of the month of purchase) is generally not taxed. This applies to occasional sales of things you bought for yourself—clothes, electronics, furniture you no longer need. You can do this regardless of your citizenship or residence status.

Buying items to resell is treated as business activity. Under unregistered activity (działalność nierejestrowana), you can resell without formal registration as long as revenue stays at or below 10,813.50 zł per quarter and you meet the eligibility criteria below.

For the full rules on personal items and the six-month rule, see tax selling personal items in Poland. For an overview of reselling in Poland, see reselling in Poland.

Which foreigners can use unregistered activity since June 2025

Since 1 June 2025, a foreigner can use unregistered activity only if they meet the conditions for running a business in Poland. This means holding a residence title that allows registering a business.

The quarterly limit of 10,813.50 zł applies to total revenue across all marketplaces. This is 225% of the minimum wage (4,806 zł from January 2026). The limit counts revenue, not profit—money you receive from sales before costs.

For the full unregistered activity rules, see unregistered business in Poland.

Tax residency: when Polish tax rules apply to you

You become a Polish tax resident if either:

• Your centre of personal or economic interests is in Poland, or
• You stay in Poland for more than 183 days in a calendar year

The Ministry of Finance explains that residents have unlimited tax liability—meaning your worldwide income is taxed in Poland, including profits from reselling on any platform.

If you are not a resident, you are taxed only on income sourced in Poland. A tax treaty between Poland and your home country may change this—some treaties prevent double taxation. Check your specific situation with a doradca podatkowy or tax adviser.

Marketplace accounts: what OLX, Vinted and Allegro Lokalnie ask for

OLX allows both private and business users. Business users must provide business identification data. Private accounts work for unregistered activity sellers.

Vinted requires identity verification before payouts. The platform checks your identity but does not require a PESEL number or Polish bank account specifically—international cards and accounts work in some markets.

Allegro Lokalnie only allows regular private accounts. Business accounts cannot sell there. This is confirmed on the Allegro Lokalnie sprzedaj teraz page.

For more details on selling through each platform, see the OLX reselling guide.

DAC7: what platforms report about you

DAC7 (Directive on Administrative Cooperation) has applied in Poland since 1 July 2024. Marketplaces must report seller data to the Polish tax authority (KAS) if you have:

• 30 or more sales in a calendar year, or
• More than €2,000 in total sales proceeds in a calendar year

The data reported includes your name, address, tax identification number and sales totals. DAC7 does not create a new tax—it is only reporting. Being reported does not mean you owe tax or will be audited.

For details, see DAC7 for resellers.

When to register a business instead

Consider registering a business (CEIDG registration) if:

• You regularly exceed the 10,813.50 zł quarterly limit
• Your residence title does not allow using unregistered activity
• You are buying stock systematically to resell rather than occasionally selling personal items

A registered business gives you legal status, allows higher revenue, and lets you deduct costs. The process is straightforward through biznes.gov.pl. This page does not advise on specific business forms—use biznes.gov.pl or consult an adviser.

Checklist by situation

• EU, EEA, Swiss or US citizen → unregistered activity is available
• Ukrainian with temporary protection (arrived after 24 Feb 2022) → unregistered activity is available
• Other residence title → check if it allows registering a business
• None of the above → sell only personal items held over 6 months, or register a business
• Living in Poland over 183 days or centre of interests in Poland → you are a tax resident
• 30+ sales or €2,000+ proceeds → platform will report your data under DAC7

For a broader comparison of platforms, see Vinted vs Allegro Lokalnie. To sell on Facebook Marketplace in Poland, read Facebook Marketplace for Poland.